Hon'ble RASTOGI, J.—At joint request, since these petitions involve identical questions, were finally heard together and are being disposed of by this order.

2. Instant petitions have been filed by petitioners against notices issued on 29.12.1998 under Section 33 of Indian Stamp Act, 1899 ("Stamp Act") and 47(a)(1)(c) of Rajasthan Stamp Law (Adaptation) Act, 1952 and so also judgments dt. 12.2.1999 passed by Collector (Stamps) Jaipur (II) holding that an instrument executed under an Award dt. 26.10.1991 passed under Land Acquisition Act, 1894 ("L.A. Act") is chargeable to stamp duty under Act, 1899 and the petitioner-Corporations shall deposit requisite stamp duty alongwith interest @ 12% per annum, as referred to in respective judgments impugned -in pursuance whereof Sub-Registrar Sanganer (Jaipur) initiated proceedings for attachment of their movable and immovable properties.

3. Petitioners (Indian Oil Corporation Ltd. and Hindustan Petroleum Corporation Ltd.) are Government of India's undertaking duly registered under Section 617 of Indian Companies Act. The Government of Rajasthan initiated proceeding for acquisition of land under Section 4 of Land Acquisition Act and after proce

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